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Showing 5 on page 1 · RMO · Tax credits & incentives
RMO No. 22-2025 Digest
To amend the guidelines in RMO No. 38-2019 on the processing and issuance of tax exemption, specifically to address the tax exemption of legitimate labor organizations of seafarers…
RMO No. 25-2024 Digest FINAL
To provide guidelines, policies and procedures for processing claims for tax credit/refund of excess/unutilized Creditable Withholding Taxes on income pursuant to Section 76(C), in…
RMO No. 26-2022 Digest copy
RMO No. 26-2022, issued on April 29, 2022, prescribes the policies, guidelines and procedures in the application for revalidation of Tax Credit Certificates (TCC).
RMO No. 17-2022
Prescribes BIR policies and procedures for issuing and monitoring PERA Tax Credit Certificates (PERA-TCC) through the ePERA System, including PERA Administrators' quarterly/annual reportorial requirements, penalties for late or non-submission, and batch application using BIR Forms 2338 and 1942.
RMO No. 6-2022
To improve the existing policies and procedures regarding the creation, modification and dropping of Alphanumeric Tax Codes (ATCs).